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ANALISIS PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020)

Mekar Rahayu Widyaningsih Fakultas Ekonomi Universitas SurakartaNurita Elfani PrasetyaningrumFakultas Ekonomi Universitas Surakarta
Surakarta Accounting Review (Sinta 3)Vol. 5 No. 1 (2023)20 Februari 2026hal. 49-61

Abstrak

This study aimed to compae the effect of capital structure and company size on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2020. Capital structure is measured using DER ratio (Debt to Equity Ratio) and company size using the Ln Total Asset ratio. Meanwhile, company value ismeasured by PBV (Price Book Value). This research is a quantitative case study. Secondary data is obtained from the annual financial statements. The research population is 27 companies. The number og samples in this study were 20 companies. The analysis tehnique used was deescriptive test, multiple linear regression test F test, T test,and coefficient of determination test. The results showed that partially the DER variable had a significant effect on PBV while Ln Total Assets have no  significant effect on PBV. The two variables have a significant effect on PBV stimulants

Kata Kunci

capital structurecompany sizecompany valuemanufacturingcapital structurecompany sizecompany valuemanufacturing

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ANALISIS PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020) | Surakarta Accounting Review | Publiora